=11. Special Assessment.=—A special assessment is levied against property benefited directly by the structure being paid for. Special assessments are used for the payment for the construction of lateral sewers which are a direct benefit to separate districts but are without general benefit to the city. In case the construction of an outfall sewer or the erection of a treatment plant, which may be of some general benefit, is necessary to care for a separate district, a part of the expense may be borne by funds available from general taxation. The legal procedure for the raising of funds by special assessment and the purpose to which the funds so raised may be applied are stipulated in great detail in different states and their directions must be followed implicitly. Illinois procedure, which is similar to that in some other states, is as follows: a meeting of the interested property owners is called by a committee or board of the municipal government, as the result of a petition by interested persons or through the independent action of the Board. At this preliminary meeting or public hearing arguments for and against the proposed improvement are heard. The engineer is present at this meeting to answer questions and to advise concerning the engineering features of the plan. If approval is given by the Board the plan and specifications are prepared complete in every detail and incorporated in an ordinance which is presented to the legislative branch of the city government for passage. If the project is adopted it is taken to the county court. An assessment roll is prepared by a commissioner appointed by the court. This roll shows the amount to be assessed against each piece of property benefited. A hearing is then held in the county court at which the owner of any assessed property may voice objections to the continuation of the project. The project may be thrown out of court for many different reasons, such as the misspelling of a street name, an error in an elevation, an error in the description of a pavement, but most important of all is definite proof that the benefit is not equal to the assessment. The many minor irregularities which may nullify the procedure in a special assessment differ in different states and in different courts in the same state, but in general no court can approve an assessment greater than the benefits given. After the project has passed through the county court and the assessment roll has been approved, bonds may be issued for the payment of the contractor. Special assessment bonds are liens against the property assessed and have not the same security as a general municipal bond. For this reason a city which has reached its legal limit of municipal bond issues can still pay for work by special assessment.